Both established and non‑established businesses that are registered for VAT in Norway are required to file bi‑monthly VAT returns. In specific cases, small businesses may apply for annual VAT reporting.
Businesses registered for VAT in Norway are entitled to recover Norwegian VAT through their periodic VAT returns, subject to the standard limitations applicable to certain goods and services.
Non‑established businesses that are not registered for VAT in Norway may apply for a refund of Norwegian VAT under the Norwegian VAT refund scheme for foreign businesses.